CASE STUDY: REAL ESTATE TAXATION OF THE WIND FARM (WIND POWER STATIONS)
Journal Title: International Journal of Legal Studies ( IJOLS ) - Year 2018, Vol 4, Issue 2
Abstract
A wind farm (power station) is a building within the meaning of art. 3 point 3 of the construction law, and therefore a construction object that is not a building or a small architecture, consisting at least of a foundation, “tower” and technical elements. The analysis of the justification of the draft law on wind farm investments indicates that the legislator's main objective was to strengthen construction supervision over wind farms, but the introduction of this law also had tax consequences, which are the effect of changing the definition of a building construction law. The above means that from January 1, 2017. there has been a change in the taxation of wind farm property tax, meaning the return to taxation of a wind farm as a building (understood as a whole subject of taxation).<br/><br/>
Authors and Affiliations
Tomasz Wołowiec
Keywords
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- DOI 10.5604/01.3001.0013.0015
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